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N178538: The tariff classification of a 68 piece art kit from China including pencils from Vietnam
Ruling Date: Sep 1, 2011
N178538
September 1, 2011
CLA-2-96:OT:RR:NC:N4:422
CATEGORY: Classification
TARIFF NO.: 9609.90.8000
Ms. Jennifer Crutcher
Art 101 USA, Ltd.
5827 Del Roy Dr
Dallas, TX 75230
RE: The tariff classification of a 68 piece art kit from China including pencils from Vietnam
Dear Ms. Crutcher:
In your letter dated July 26, 2011, in response to our letter dated July 20, 2011, you requested a tariff classification ruling.
The submitted sample is identified as a 68 Piece Artist Kit, Item 33068 and was originally assigned ruling number N171575. It consists of 12 crayons, 12 color makers, 12 color pencils (from Vietnam), 12 watercolor cakes, 12 oil pastels, 1 sketch pencil (from Vietnam), 1 pencil sharpener, 1 eraser made of styrene-butadiene rubber, 1 palette, 1 glue, 1 paint brush, 1 Drawing & Painting Guide and 1 plastic storage case within which the other components will be imported and sold, packaged together for retail sale.
You have suggested that this item is correctly classified in subheading 9609.90.8000 and we agree. This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings.
EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods." It is the opinion of this office that the 12 crayons and 12 oil pastels provide this item with the essential character, within the meaning of GRI 3(b).
The applicable subheading for Item 33068 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …crayons…pastels…: other: other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division
September 1, 2011
CLA-2-96:OT:RR:NC:N4:422
CATEGORY: Classification
TARIFF NO.: 9609.90.8000
Ms. Jennifer Crutcher
Art 101 USA, Ltd.
5827 Del Roy Dr
Dallas, TX 75230
RE: The tariff classification of a 68 piece art kit from China including pencils from Vietnam
Dear Ms. Crutcher:
In your letter dated July 26, 2011, in response to our letter dated July 20, 2011, you requested a tariff classification ruling.
The submitted sample is identified as a 68 Piece Artist Kit, Item 33068 and was originally assigned ruling number N171575. It consists of 12 crayons, 12 color makers, 12 color pencils (from Vietnam), 12 watercolor cakes, 12 oil pastels, 1 sketch pencil (from Vietnam), 1 pencil sharpener, 1 eraser made of styrene-butadiene rubber, 1 palette, 1 glue, 1 paint brush, 1 Drawing & Painting Guide and 1 plastic storage case within which the other components will be imported and sold, packaged together for retail sale.
You have suggested that this item is correctly classified in subheading 9609.90.8000 and we agree. This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings.
EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods." It is the opinion of this office that the 12 crayons and 12 oil pastels provide this item with the essential character, within the meaning of GRI 3(b).
The applicable subheading for Item 33068 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …crayons…pastels…: other: other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division